On October $1,2023,$ Kingsway Broadcasting purchased for $$540,000$ the copyright to publish the music composed by a local Celtic group. Kingsway expects the music to be sold over the next four years. The company uses the straight$-$line method to amortize intangibles.Required:Prepare entries to record:

A$.$ The purchase of the copyright. b$.$ The amortization for the year ended December $31,2023,$ calculated to the nearest whole month.